1. BANNER FINANCE Budget Sue Miller Director of Budget
Lauren Partin
Budget Analyst

2. FUNDS Four Broad Categories Unrestricted Restricted
Funding for annual operating purposes of the institution
General funds, trust funds
Restricted
Funding limited by donors or other outside agencies to specific purposes.
Endowments, scholarships
Auxiliary enterprises
Receipt-supported operations (Housing, Food Service)
Construction
Capital projects, repair & renovations

3. Type of Funds Where Money Comes From Data Entry Range
General Funds – State Appropriated
1XXXXX
Institutional Trust Funds
3XXXXX
Capital Improvement
4XXXXX
Endowment
5XXXXX
Agency Funds (Funds held for others)
8XXXXX

4. What is Banner?
Banner is a web-based, administrative software application developed specifically for higher education institutions by a company called SunGuard.
Banner comes in two different flavors: INB or Internet Native Banner and Self Service Banner.
Self Service Banner is what the campus will be using which is a more user-friendly interface. Finance staff uses INB.

5. Banner Chart of Accounts
FOAP- Fund Organization Account Program
Account = the number associated to a specific expense or revenue
Fund = the “Pot of Money”
Org = Department

6. Chart of Accounts – Cont.
An example provided previously.

7. Purpose Codes for State Appropriated Funds
101 Instructional
102 Summer Term-Instruction
103 Non-credit receipt support instruction
142 Community Services
151 Libraries
152 Academic Support
160 Student Services
170 Institutional Support
180 Physical Plant Operations
Purpose Codes apply to state appropriated funds only.

8. Banner Chart of Accounts – Cont.
New Banner Accounts
ACCOUNTS •
Code used to identify types and uses
of transactions (same as old
objects/controls)
Department will use accounts to
specify how the money is spent or
received
Primary accounts used by Depts: -
Expenditures – Begin with a 7
Labor – Begin with a 6
Revenue – Begin with a 5
General rule for new account # is old
object/control code with new number
in front (see table) and “0” at end “”
Multiple exceptions. Must use
crosswalk on website
TRANSFERS IN & OUT
8XXXXX
EXPENDITURES
7XXXXX
LABOR
6XXXXX
REVENUES
5XXXXX
NET ASSETS
4XXXXX
CONTROL ACCOUNTS
3XXXXX
LIABILITIES
2XXXXX
ASSETS
1XXXXX
1-4 is found on the balance sheet (not something departments can see)
5-8 applicable to departments

9. Banner - Budget Budget Pools 61210P SPA Premium Pay Budget Pool **
61500P Workers Comp Budget Pool **
71800P Personal Contracted Services Pool
72000P Supplies Budget Pool
73000P Purchased Services Budget Pool
73100P Travel Budget Pool
73200P Communication Budget Pool
73300P Utilities Budget Pool**
73500P Other Operating Expense Budget Pool
74000P Fixed Charges Budget Pool
75000P Cap Outlay/Equip Budget Pool
75610P Library Books Budget Pool
**Budget Office Only
Refer to the Expenditure Account numbers to see what pools where.

10. On-Line Budget Revisions
Access is limited to the budget authority or designee for each Banner Finance Fund. Requests for access should be sent to Director of Systems in Finance.
Movement is limited to 71800P, 72000P, , 73000P,73100P,73200P,73500P, 74000P, 75000P, 75610P.
The amount of budget moved must be whole dollars.

11. On-Line Budget Revisions – Cont.
No budget movement between Funds. This requires a budget transfer form submitted to the budget office.
No budget movement within personnel lines. This requires a budget transfer form submitted to the budget office.
Beginning budgets entered by Budget Office. All funds must have budget.
No budget movement between ITF or State Funds. This usually requires a check request.
All funds must have budget – this is different from FRS. Auxiliary accounts were not required to have budget – now they are.
We will be sending budget info out in May to be returned in June so that they can be loaded and ready to go July 1.

12. Finance Self Service Terminology
Adopted Budget
Original budget allocation given at the beginning of the Fiscal Year
Budget Adjustment
An increase/decrease to budget
Adjusted Budget
Temporary Budget
Adjustments done in the current year that are temporary in nature. (Budget Adjustments that will not role over to the next fiscal year)
Accounted Budget
Original Budget plus or minus any Budget Adjustments. Total of all budget transactions. Similar to revised budget in FRS
Year to Date
Year-to-Date activity; The transactions from July 1 to current for fiscal year

13. Terminology - Continued
Encumbrances
Generated by outstanding purchase orders; funds committed for future payments
Reservation
Funds set aside for purchase orders and requisitions regardless of whether a PO is issued or not (not currently used)
Commitment
Outstanding purchase orders and requisitions
Available Balance
Remaining Budget left to spend; Adjust budget less year to date less outstanding commitments

14. Budget Queries
Budget Status by Account Query – allows you to look up budget information for one organization. It does not allow for hierarchy roll up, but is the quickest way to get details on transactions.
Budget Status by Organization Hierarchy – allows you to review budget information of organizations for the Fiscal Period and Year
By Account Query the one you will use the most.

15. Budget Queries – cont.
to Date by: Hierarchical Structure, Specific Funds, High-level Organizations, Accounts, Programs, Fund Type, Account type, or Revenue Accounts. (signs reversed in budget and balance column)
Budget Quick Query – allows the end user to do a very fast query. The columns are already defined. The end user cannot “drill down” in a quick query.
Hierarchical Structure is complicated, difficult to decipher.
Quick Query is the fastest way to see budget.